We are GTA service provider. We have no output tax liabilities. Naturally we have no claim ITC.
Every month our vendor upload their invoice and theses are reflected in our GSTR 2A/2B.
Now question is unclaim ITC (2A) should be put our monthly GSTR3B? Or what is treatment of filling GSTR GSTR3B in above senerio
You should not include the unclaimed ITC from GSTR-2A/2B in your GSTR-3B under “ITC available” section. Net tax payable = Nil
Return filed as “No output liability, no ITC claimed.”
ITC in 2A/2B is merely a mirror of vendor’s uploads.
You’re not required to show or adjust unclaimed ITC anywhere in 3B.
Just ensure your accounting system clearly marks these ITC entries as “Ineligible” or “Not claimed due to exempt outward supplies.”
“Ignore the ITC showing in 2A/2B; just don’t claim it in 3B. File GSTR-3B with turnover in exempt supplies and zero ITC.”
CAclubindia
